Official Journal of the European Union

EN

C series

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C/2025/3871

21.7.2025

(Case C-289/25, Société Générale)

(C/2025/3871)

Language of the case: French

Referring court

Parties to the main proceedings

Applicant at first instance and appellant in cassation: Société Générale SA

Defendant at first instance and respondent in cassation: Ministre chargé du budget et des comptes publics

Questions referred

Is the fact that the State in which a company at the head of an integrated tax group is resident has waived, pursuant to the rules on the territoriality of tax laid down in its national law, the exercise of its power to tax the profits of the non-resident subsidiary of that company situated in another Member State capable of calling into question the objectively comparable nature of the situation of a resident parent company wishing to form a single tax entity with a resident subsidiary and the situation of a resident parent company wishing to form a single tax entity with a non-resident subsidiary in so far as each seeks to benefit from the advantages of the tax integration scheme?

Is the fact that the Member State in which a company at the head of an integrated tax group is resident has waived, pursuant to a double taxation convention, the exercise of its power to tax the profits of the non-resident subsidiary of that company situated in another Member State capable of calling into question the objective comparability of the situation of a resident parent company wishing to form a single tax entity with a resident subsidiary and the situation of a resident parent company wishing to form a single tax entity with a non-resident subsidiary in so far as each seeks to benefit from the advantages of the tax integration scheme?

If the answer to one or other of the parts of the first question is in the negative, does the impossibility, in the context of a tax integration scheme such as that provided for in Article 223 A et seq. of the Code général des impôts (General Tax Code), of offsetting against the overall profit of that group the final losses of a non-resident subsidiary of a company in the group constitute one of the rules on the consolidation of profits and losses within the single tax entity, compatible, on that basis alone, with the freedom of establishment, or, on the contrary, must such an impossibility be regarded as the refusal of a tax advantage distinct from the rules on the consolidation of profits and losses within the group, constituting, in itself, a disproportionate restriction incompatible with that freedom?

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ELI: http://data.europa.eu/eli/C/2025/3871/oj

ISSN 1977-091X (electronic edition)

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